HR. 1199In Committee
Small Business Investment Act of 2025
Reduces the holding period for excluding gains on qualified small business stock and expands eligibility to certain debt conversions and broader corporate stock
Plain-English overview
What this bill does
Reduces the holding period for excluding gains on qualified small business stock and expands eligibility to certain debt conversions and broader corporate stock
Key points
- Reduce QSBS holding periods
- Expand QSBS to converted debt stock
- Expand QSBS to corporate stock
Current status
Where it stands
Status
In Committee
Latest action
2025-02-11 — Referred to the House Committee on Ways and Means.
Related context
Topics and policy areas
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